Article 1. General rules

1. Purpose

- This Code of Ethics is designed to provide a standardized set of rules regarding behavior and value of judgment. All employees are expected to follow this guideline in order to implement the spirit of the Code of Ethics in the management field.

2. Application Range

- The Code of Ethics applies to all employees in the company.
- Company regulations are placed upon the Code of Ethics.

Article 2. Responsibility towards Clients

1. Impression of Clientele

- Recognition of the importance in providing the highest quality service is key in customer satisfaction. Samkoo puts the thoughts of clientele first and will work hard to keep clients happy.
- Samkoo makes client satisfaction it’s top priority for all decisions and actions based on the idea that clients sustain the company’s survival base.
- Protects the clientele interests and safety, while committed in the absence of unfair handling against any clients.

2. Improving the value of clients

- Acknowledging the client’s development as our own, while continuing to provide intrinsic value towards our clientele.
- Samkoo provides the highest quality service at fashionable prices while actively reflecting various needs and thoughts.

Article 3. Respect of Shareholders

1. Maximizing shareholder’s value

- Samkoo seeks to maximize the shareholders’ value by recognition the profit of efficient management.
- Disclosing management information in a transparent manner and building mutual trust with shareholders and investors by respecting their legitimate needs.

2. Compliance with IFRS

- Accounting data is recorded and managed in accordance with general accounting standards and the management status is provided transparently.
- Management information is provided quickly in accordance with relevant laws to assist in investors making reasonable investment decisions.

Article 4. Co-prosperity with cooperative companies

1. Equal Opportunity

- All qualified companies will receive equal opportunities.
- We base our selection of partner companies on the principle of free competition.

2. Fair Transaction

- Samkoo has a zero-tolerance policy in employees using their position to influence unfair practices.

3. The pursuit of mutual development

- Mutual efforts are made to create a fair and transparent trading climate with partner companies based on trust and cooperation.
- Pursue common development by promoting ethical management with partner companies.

Article 5. Responsibility for Country and Society

1. Compliance with Domestic and International Regulations

- We at Samkoo will comply with all domestic and international laws as a member of the Country and community
- Maintain wholesome market order through fair competition based on technology and quality.
- Irregularities that violate the market order are thoroughly rejected.

2. Contribution to the Country and Social Development

- Samkoo contributes to the development of society and the national economy by creating employment, legally paying taxes, and social contributions.
- Faithfully perform corporate social responsibilities and hope for the development of local communities.
- Takes into account the need for nature protection and preservation of clean environments, while complying with all regulations related to environmental protection.

Article 6. Responsibility for Executives and Employees

1. Respect for People

- Samkoo recognizes and respects the dignity and value of its executives and employees.
- We aim towards creating a work environment where members can take pride in our work ethics.

2. Fair Treatment

- Provide fair opportunities to enhance the abilities of executives and employees, while assigning work based on their qualifications and abilities.
- The ability and performance of executives and employees are assessed on an equal basis and properly compensated.
- Employees should not be discriminated against in any form such as gender, academic background, location, age, etc.

3. Training Employees

- We at Samkoo respect the creativity and self-esteem of all employees and work towards supporting the development of human resources and self-realization.
- Implement the necessary systems in regards to performance and ability development in executives and employees.

4. Safe Working Environment

- Samkoo will make every effort in accident prevention so staff members may work in a clean and safe working environment.
- We at Samkoo regularly conduct safety education training and safety checks on facilities to ensure the safety executives and employees.

Article 7. Basic Ethics of Executives and Employees.

1. Basic Ethics

- Executives and employees should take pride in maintaining their honor, dignity, and integrity.
- Employees exert their upmost efforts in self-development through continuous hard work and innovation.
- We at Samkoo pursue mutual trusting relationships with smooth communication between superiors and subordinates to create a wholesome corporate culture.

2. Completion of Mission

- All employees share the company’s management philosophy and vision while faithfully carrying out their duties in accordance with social laws and the company’s business policies.
- Employees are expected to recognize the authority and responsibility given to them and make decisions that are aligned with Samkoo’s goals.
- Work effectiveness is maximized through active cooperation and smooth communications between employees and relevant departments.

3. Fair Job Performance

- All duties are to be carried out in a fair and rational manner, even if they are not connected to any regulations or clearly defined.
- Zero-tolerance policy in regards to taking any form of financial profit from stakeholders that may impede job fairness levels.
- Zero-tolerance policy in engaging in immoral or unethical acts that may negative affect honor and decency in the life of employees.

4. Transaction of gifts and moneys between employees mutually

- The act of sending and receiving gifts between executives and employees is prohibited unless accepted by the general public.
- In principle, acts such as mutual monetary consideration and guarantees are prohibited, unless permitted by a limited scope and method.

5. Sexual Harassment Prevention

- Zero-tolerance policy in regards to any form of sexual harassment and recognized as a serious offense.
- Samkoo provides necessary training sessions for all employees to help prevent sexual harassment in the workplace.

6. Protection of Company Assets

- The company’s assets should be protected at all times and never used for personal reasons.
- Information requiring security, such as company secrets, should be provided only to authorized and legitimate accreditors and never to be released.
- Do not use any illegal software

7. Insider Transactions and Utilization of Information

- Information on the performance of a task may not be released to the public without permission or utilized to promote economic benefits to yourself, family, or third parties.

8. Work Environment and Safety Management

- All employees should help maintain a safe and pleasant working environment and holds responsibility in the prevention of accidents.
- All employees must comply with safety-related laws and regulations.